Opinion
5509-20
12-17-2021
Richard A. Defoe & Karna J. Defoe Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Mark V. Holmes Judge
This case was on the March 15, 2021 St. Paul, Minnesota trial calendar. We had spoken with the parties in September, and Mr. Defoe promised then to gather the records he said he has to prove his entitlement to education credits and deductions for interest payments on a loan. Respondent promised to look at what records they provide. A recent status report showed not much progress and the Court spoke with the parties on December 16, 2021. The enrolled agent who is now helping the Defoes promised to get the remaining documents in support of their case to IRS counsel in the next few days. They will require some review, and it is therefore
ORDERED that on or before January 31, 2022 the parties shall submit decision documents or respondent shall file a status report describing their progress toward settlement and especially whether informal discovery is back on track.